. While top tax rates have recently increased substantially, the impact of these changes on redistribution through the tax …

-effort game that vary in the degree of redistribution. At one extreme, the Leviathan scenario, where no tax revenue is … benefits to the taxpayers. We ran this experiment in three different countries, Canada, France, and Germany, to test whether … there may exist any country differences in attitude toward taxation and redistribution. We find that effort is significantly …